If your 10 clients produce $1600 monthly, on average $160 a month each divided by 4 weeks....$40 per cut per client...if this is based solely on mowing..... Sometimes it is common to sell accounts only at 2, 3, or 4 cuts per client. If you sold them at 3 cuts each at $40 each, that would be $120 per client, $1,200 for the list of 10. The equipment....it may be worth more to you to piece it out instead of finding one buyer interested in the 10 accounts....they might be more inclined to try and negotiate. If the equipment is in great shape, you may get more selling it piece by piece. The client list of 100 may be worth something. It may depend on consistency of the list. Could be a nice bonus to the list of 10 regular accounts. Break down the potential revenue generated by this list of 100 to make it more appealing.